Deferred Collection of Homestead Property Taxes | Midpage

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Oregon Revised Statutes

Deferred Collection of Homestead Property Taxes

Deferred Collection of Homestead Property Taxes

311.666Definitions for ORS 311.666 to 311.701 311.667Sunset of homestead deferral program 311.668Eligibility of individuals by age or disability; limits on household income and net worth; delinquent or canceled deferred taxes 311.670Eligibility of property 311.672Claim form; deadline; eligibility determination by Department of Revenue; effect of eligibility; limitation on number of new deferrals granted; appeals 311.673State liens against tax-deferred property 311.674Listing of tax-deferred property; interest accrual 311.675Recording liens; recording constitutes notice of state lien 311.676State to pay counties amount equivalent to deferred taxes 311.678Annual notice to taxpayer claiming deferral in current tax year 311.679Estimate of deferred taxes; lien; foreclosure; voluntary payment 311.681Request for retroactive deferral 311.683Continued deferral after Department of Transportation condemnation; application; requirements; rules 311.684Circumstances requiring payment of deferred tax and interest 311.686Continuation of deferral after circumstance requiring payment; time for payment; delinquency; foreclosure 311.687Loss of eligibility for deferral when disability ceases; prior deferred taxes may continue deferral 311.688Claim by surviving spouse or disabled heir to continue tax deferral 311.689Certification of continuing eligibility 311.690Voluntary payment of deferred tax and interest 311.691Taxes unpaid before deferral as lien; effect on foreclosure; exceptions 311.693Application to delay foreclosure; appeals 311.694Reimbursement of state for taxes uncollected after foreclosure 311.695Joint and several liability of transferees for deferral amounts 311.696Limitations on effect of ORS 311.666 to 311.701 311.700Deed or contract clauses prohibiting application for deferral are void; reverse mortgage prohibition; exceptions 311.701Senior Property Tax Deferral Revolving Account; sources; uses